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The consultant asks whether contributions to a special agreement with Social Security can be deducted if there are no full income earnings, and whether the resulting negative balance can be offset. The DGT responds that such contributions are deductible and that the resulting negative balance can be offset in the following four years.
Cuestión planteada Si, aunque no haya tenido ingresos íntegros, puede incluir en su declaración de IRPF-2025 como gastos deducibles las cuotas pagadas del convenio especial. En caso de derivar en base liquidable general negativa si puede compensarla en los 4 ejercicios siguientes.
Las cotizaciones al Convenio Especial con la Seguridad Social se consideran gastos deducibles de los rendimientos del trabajo según el artículo 19.2 de la LIRPF. Al ser un régimen asimilado al de alta, las cuotas son obligatorias y deducibles. Si estos rendimientos negativos generan una base liquidable general negativa, su importe podrá compensarse con las bases liquidables generales positivas obtenidas en los cuatro años siguientes.
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